Profit and Loss Sheet Solution
Profit and Loss Sheet Solution
Profit and Loss Sheet Solution
600 2160
480 Profit% of B = 100
C.P. = 4860
1.25
42.(a) Let discount % is D%
9039
33.(b) C.P. of Sofa set = 7860 PD
1.15 % mashup 100
100 D
34.(b) S.P. = 2000 0.92
= 18400 12 D
20 100
100 D
18400 100 - D = 6005D
C.P. 14720.
1.25 6D = 40
35.(d) Let C.P. of mixture be x 20 2
D= 6 %
40 12.50 3 3
x 43.(a) S.P. = 7660 × 1.1 = 8426
25 15.10 Let marked price be x
x × .88 = 8426
40 15.10 x
x = 9575
25 x 12.5 44.(d) Total money spent is purchasing 10 = 5000 + 2000
8 15.10 x C. P. of 10 cycle = 7000
C.P. of cycle = 5 × 750 + 5 × 550
5 x 12.5
8x - 100 = 75.5 - 5x = 6500
13x = 175.5 500
x = 13.5 Loss% = 100
7000
S.P. for 10% profit = 13.5 × 1.1
= 14.85 50 1
7 %
7 7
63
36.(c) Printed Price = 90 45.(c) Let cost price of fan be x and y respectively..
0.7
x + y = 2160
37.(a) Let listed price is x then 30% of x = 82.5 15% of x = 9% of y
x = 275 5x = 3y
Price Deepa paid = 275 × .7 Solving x & y.
= 192.5 x = 810
y = 1350
105 46.(a) Total cost price of 2000 book = 70000.
38.(a) C.P. = 87.5
1.2 Selling price of book = 1600 × 375 × .7
39.(b) Loss multiplier = 0.8 = 84000
Profit multiplier = 1.05 14000
No. of majors sold for Profit% = 100 20%
70000
9 47.(d) Let overall profit be x
5% profit = 1.05
.8 30 20%
= 11.81 (approx)
x
xy 70 10%
40.(d) Equivalent discount = x + y
100
30 x 10
20 12 70 20 x
= 20 12
100 60 - 3x = 7x - 70
= 29.6% 130 = 10x
Let labelle price be x. x = 13%
x × .704 = 704 Let C.P. of one article be C.
x 15 50 1
15 10 100 2 P% D %
2x - 30 = 5 56.(c) percent markup 100
100 D%
2x = 35
x = 17.5% 20 12.5
100
51.(c) C.P. of 400 mangoes = x [Let] 100 12.5
S.P. of 320 mangoes = x
Cross multiply. 3250 260
%
87.5 7
C.P. 400 x 320 x
260
M.P. C.P. % of C.P..
S.P. 320 x 400 x 7
80 x 260
1400 1400
Profit% 100 7 100
320x
= 25% = 1920
57.(d) Let C.P. of the article be 100
425 355 Ca se-I
52.(c) C.P. = 390
2 S.P. = 100×1.2 = 120
53.(b) Let S.P. of one mango initially = x 120
M.P. = 150
x 0.8
C. P. = Case-II
1.2
S.P. = 150×.9 = 135
New S.P. = (x + 1)
profit% = 35%
But C.P. would be same.
58.(a) L.C.M. of 6 & 5 is 30.
x x 1 Let to toffee
1.2 1.4 C.P. of 30 toffee = 5
7x = 6x + 6 S.P. of 30 toffee = 6
x=6 1
profit% 100 20%
6 5
initial selling price = 5
1.2 59.(a) Let C.P. of the article be 100
54.(a) Loss multiplier = 0.8 marked price = 100×1.2
Profit multiplier = 1.2 = 120
S.P. = 114
No. of article for 160 for 20%
6
20 0.8 discount% 100 5%
Profit = 120
1.2
60.(a) Let C.P. of watch x
1 69 1 69 4 92
loss % = 100 Selling price = × 1 3 = 18.4%
25 5 5 3 5
= 4%
40. (c) C.P. of A = 500 960
47(a) C.P. = 800
S.P. of A = 500×1.1 1.2
= 550
C.P. of B = 550 25
New profit percent = 100
S.P. of B = 550×.9 = 495 800
Total profit of A = (550 – 495) = 3.125%
= 55
45
PD 48.(c) C.P. = 30
41.(d) % markup = 100 1.5
100 D
45
P 6.25 M.P. 50
30 100 .9
100 6.25
20 2
7 Profit% without discount = 100 66 %
P = 21 % 30 3
8 49.(c) Let his investment in the year 1995 is x,
16560 then investment in 1996 = (x - 5000)
42.(a) C.P. = 14400 his income in 1996 = 1.26 (x-5000)
1.15
income in both year equal.
16560 1.2x = 1.26 (x - 5000)
M.P. = 18400 1.2x = 1.26x - 6300
.9
.06x = 6300
Profit% of object sold at no x = 1, 05, 000
4000 250 7 50.(a) Let C.P. be x
discount = 100 = 27 %
14400 9 9 Case - 1 profit1 = 98 - x
Case- 2 profif2 = 86 - x
17940 Profit1 = 2 Profit 2
43.(e) C.P. = 15000
1.196 98 - x = 2(86 -x)
98 - x = 172 - 2x
17940 x = 74
S.P. = 19500
0.92 51.(b) Let original S.P. be x
Profit% y object sold at no New marked price = 300 × 1.2
= 360
4500
discount 100 30% Let C.P. C
1500 Case - 1
35 300
44.(d) C.P. = 25 C 200
1.4 1.5
New selling price = 25 × 1.6 Profit1 = x - 200
= 40 Case -2
45.(a) Let selling price of one book is x. New S.P. = 1.2x
by selling 12 books a person Profit2 = 1.2x - 200
set profit equals S.P. of 4 books. It means B book gives C.P. and given profit2 = 2(profit 1)
remain 4 books gives profit 1.2x - 200 = 2(x - 200)
1.2x - 200 = 2x - 400
4x .8x = 200
Profit% = 100 50%
8x
200
46.(c) Let C.P. of mixture be x per kg. x= 250.
.8
200 1 x y
3000 – x (x – 2400)
3 100 6 4
9000 – 3x = 2x – 4800 2x = 3y ................... (ii)
5x = 13800 solving equ. (i) & (ii)
x = 2760 x = 360, y = 240
62.(b) 25% of 500 = new price of 50 kg
3000 2760 240 125 = new price of 50 kg
profit% 100 100
2760 2760 new price of 1 kg = 2.5
63.(a) Let C.P. of each scooter be x and y respectively.
200 16
8 % x + y = 18000 ............... (i)
23 23 and
58.(a) Using cross multiplication 25% of x = 20% of y
C.P. of 15 articles = x = 20x 5x = 4y ............... (ii)
Solving equ. (i) & (ii)
x = 8000, y = 10000
S.P. of 20 articles = x = 15x
14400
5x 64.(b) old C.P. x = 12000
100 = 25% 1.2
Loss% =
20 x new C.P. = 12000×1.15 = 13800
selling price of 80 articles = 2400 new S.P. = 13800×1.15 = 15870
selling price of 1 article = 30 65.(a) S.P. for C = 100
Let C.P. of one article be c S.P. for A = 110
c × .75 = 30
110 1100
30 S.P. for B = =
.9 9
c = 40
.75
1100
59.(b) M.P. = 1600 × 1.25 + 100 = 2100 profit for customer of B = 100
9
510 y 10 27
17. (b) Marked price of the gift 100 y
85 100 5
= 600 y= 6
Selling price = 600×1.05 = 630 difference in original and reduced price = 6 – 5.4
profit = 630 – 510 = 60 paise
= 120 profit discount
18. (a) Let x be the marked price of the trouser. 23. (c) % mark up 100
100 discount
x 60
320 x 25 10
100 100
90
x 40
320 350
100 %
9
ie x = 800
Since he gets 40% discount on the trouser
CP 10 320 20 64
x
SP 11 100 5 5
ie C.P. = 10x Let y be the original price
and S.P. = 11x
y 20 64
11x 10 x y
profit % 100 100 5
10 x
y = 16
= 10%
33. (a) Total C.P. = 5×2 = 10
27. (c) In this case always loss
total S.P. = 4.5×2 = 9
1010
Loss % 10 9
100 Loss percent 100 = 10%
10
= 1%
28. (b) Let value of 1 cm = 100 profit discount
34. (c) % mark up 100
100cm 100 = 9000 C.P 100 discount
90cm 100 = 10000 S.P 15 20
100
10000 9000 100 15
profit % 100
9000 3500
%
1000 85
100
9000
3500
170 100
100 mark up price 85
= 11.11%
9 100
29. (a) 25S.P. – 25 C.P. = S.P. of 5
12000 170
20 S.P. = 25 C.P. = 240
100 85
CP 20
35.(c) Let the C.P. of each cow be x and each buffalo be y. Then,
SP 25
5x+13y = 51000 .................(i)
25 20 15 3x
% profit 100 Total profit on cow = 5 x
20 100 4
5100 10 13
= 25% Total loss on buffalo 13 y y
20 100 10
30. (c) Total price of 30 kg sugar @ 10
= 30×10 3 x 13
y 1150
= 300 4 10
and total price of 35 kg sugar @ 11 15x–26y = 23000 .................(ii)
= 35×11 from equation (i) and (ii), we get
= 385 x = 5000, y = 2000
Total price of 65 kg sugar Cost of 2 cows and 3 buffalo = 2 × 5000 + 3× 2000 = 16000
= 300 + 385
36. (a) Let x be the cost price
= 685
mixed price of per kg sugar x 113
791000
685 100
per kg x = 700000
65
profit = S.P. – C.P. = 791000 – 700000= 91000
10 15
56.(b) C.P. of first type of sugar = = 12.5 profit on second part 6 0.9
.8 100
24
15 loss on third part 4 0.96
C.P. of second type of sugar = = 12 100
1.25
overall profit = 0.6 + 0.9 – 0.96 = 0.54
Let C.P. of mixture be x per kg
It is mixed in equal proportion. 0.54
overall profit% 100 = 3.6%
15
1 12.5
60.(b) Total S.P. = 72000 × 1.20 = 86000
x 1
part
3
1 12
1
C.P. 72000 24000
1 12 x 3
x – 12.5 = 12 – x S.P. = 24000 × .8 = 19200
1 x 12 .5
2x = 24.5 2
part of remaining
x = 12.25 3
S.P. of mixture = 78
2
18 12.25 C.P. 48000 32000
profit% = 100 3
12.25 S.P. = 32000 × 1.25 = 40000
5.75 57500 Remaining part
= 100 = remaining S.P. = 86000 – 19200 – 40000
12.25 1225
= 27200
2300 46 61.(a) Let he produces x article per week.
= = 46 % Total expenses producing x article
49 49
a week = 60x + 6000
57.(a) Let C.P. be x Total money received by selling x article = 90x
selling price = 1.25x profit week = 3000
profit = .25x 90x – (60x + 6000) = 3000
25% of selling price = .25 × 1.25x = 0.3125x 30x – 6000 = 3000
according to the question 30x = 9000
5 x = 300
.3125x – .25x = of x 100
100 960
.0625x – .05x = 100 62.(c) M.P. of watch 1200
.8
0.125x = 100 x = 8000
58.(c) shopkeeper sells (12+1) bottle. 1200
C.P. of watch
But he charges for 12 dozen bottles from the customer. 1.4
money received by the shopkeeper
= 12 × 12 × 113 × .75 = 12204 1200
New S.P. of 54% profit 1.54 = 1320
So shopkeeper received 12204 for 13 dozen bottles. 1 .4
12204 80
per bottle S.P. = 78.23 (approx) 63.(b) C.P. of tea
12 13 1.2
59.(a) We can solve this question taking total amount invested as x
120
1 C.P. of coffee
or any easy value that would be L.C.M. of denominate of 1.25
3
90
2 C.P. of sugar
and . L.C.M. of 3 and 5 i.e. 15. 1.5
5
Let money invested = 15 80 120 90
Total C.P.
1.2 1.25 1.5
1
first part 15 = 5
3 80 120 90
S.P. of 50% profit 1.2 1.25 1.5 1.5 = 334
2
second part 15 = 6 64.(a) Let C.P. of table be x
5
using alligation
x 30 28 x 2 12
One should collect 40 rubies as = 40
2000 x 28 20 2000 x 8 0.3
4x = 2000 – x 2.(c) Let the M.P. of 1 kg tea be Re 1. Then,
5x = 2000 C.P. of 20 kg with discount = 20 × 0.9
x = 400 = Rs 18
65.(a) Let C.P. of 15 articles = x Also 1 kg tea is free. So, the ratailer gets tea worth Rs 21 by
Then S.P. of 9 articles = x paying Rs 18 only.
cross multplication method
goods left
C.P. of 15 articles = x = 9 x Profit % = 100
goods sold
21 18
S.P. of 9 articles = x = 15x = 100
18
15 x 9 x = 16.66%
profit% 100
( the retailer earns Rs 3 on each Rs 18)
9x
3.(c) Let the C.P. of a bicycle be Rs 100.
6x 200 2 Now, since profit = 140%
100 % 66 %
9x 3 3 S.P. = Rs 240
66.(a) Let marked price be x Now, 7 bicycles are being sold instead of 1 bicycle, but the sale
S.P. = x×0.9×1.08 = 680.40 price of new bicycle = Rs 120
Total sale price of new sale of bicycles = 7 × 120 = Rs 840
680.40 and the cost price = 7 × 100 = Rs 700
x = 700
0.9 1.08 New profit = 840 – 700 = Rs 140
67.(b) S.P. = 1500×.8×.9 + 20 = 1100 The initial profit is same as the new so there is no increase
S.P. = 1100×1.1 = 1210 in percentage.
68.(a) Let total cost price be 100
S.P. = 120 12 1
4.(c) S.P. = of C.P. profit 9.09%
money received by half stock = 60 11 11
1 12
money received by of stock
4 48 = of C.P..
11
= 30×.85 = 25.5
money received by remaining stock = 30×.70 = 21 C.P. = 44
Total money received = 60 + 25.5 + 21 = 106.5 Now, by alligation
profit% = 6.5%
48 R
69.(c) Let list price of the article be x
S.P. for A = x – 100
commission for A = (x – 100)×0.1 44
S.P. for B = x – 200
commission for B = (x – 200)×0.2 12 3
commission for A & B equal. 4 : 1
Hence,
(x – 100)0.1 = (x – 200)0.2 R = 28
x – 100 = 2x – 400 Thus, the price of speed brand is Rs 28/l
x = 300 25 120 R
70.(a) equivalent discount = 100 – 100×.8 ×.9375 5.(c) Profit% =
= 25% 100 880
R = 100
P% D %
% markup 100
100
100 D%
, Net profit% = 100 10%
20 25 45 100
1000
100
100 25 75
= 15×4 = 60%
Explanatory Answer Level - IV
4
1.(b) Value of 1 kg of ruby = crores = 13.33 crores
0.3
2xy r
2
M /2 80 100 k
Discount (%) 100 50% 1
M 120 120 120
K = 24l
8.(b) fresh Grapes Thus, he replaces 24l of mixture with water.
Water Pulp (Note the required ratio of milk is to water is 2 : 1. It means in
80% 20% 3l of new mixture these will be 2l of milk)
4 : 1 Thus, if the price of new mixture be Re 1, then the price of
replaced mixture be Rs 2.
Total S.P. = 120 × 1 + 24 ×2 = 168
Dry Grapes and C.P. = 100 ×1 = 100
Water Pulp
25% 75% 168 100
1 : 3 profit% = 100 = 68%
5 kg 15 kg out of 20 kg dry grapes 100
80% 11.(b) Candle Bulb
(+55 kg) 20%
4 1 Required proportion of C.P. a c
60 kg water and pulp S.P. b d
15 kg and c = 2a (given)
profit = 10 (b – a) = 3d
x 2 200
c. 100 40% True
C.P. of 1 orange of type 2 =
4 23 5
x x 9x 1 100
d. 100 16.66% False
Total C.P. of 2x oranges =
5 4 20 1 5 6
2 4x 1 100
2x e. 100 20% True
S.P. of 2x oranges =
9 9 1 4 5
Hence, option (c) is our answer
A.T.Q.
22.(b) Let CP of the article be Rs. 100.
9x 4x MP = Rs. (100+p)
3 After discount,
20 9
81x – 80x p
=3 100
4 p
180 100 p 100
x = 540 100 4
Total no. of oranges initially = 2x = 2 × 540 = 1080
p
1 100
100 p 4
18.(a) Discount = 100 = 5%
p
1 19 100 100
For 10% discount he should have given 2 kites free on 4
purchase of 18 kites
Similarly, 200 p 200
On purchase of 27 kites he must give 3 kites free to give a By componendo and dividendo p p
discount of 10%. 2
200 + p = 400 p = 200
19.(c) Let no. of mango trees be x. Then,
p
when marked up by % i.e., 100%
2
MP = 200
p 1
After a discount of % i.e., 33 %
6 3
32.5% discount
PD (c) continuous discount of 5% and 30%
44.(a) % mark up = 100
100 D 100 95 66.5
.95 .70
14.28 11.11
= 100
100 11.11 33.5% discount
(d) buy 2 get 1 free
25.39 1
= 100 equivalent discount 100 = 33.33% discount
88.89 3
= 28.563% option ‘c’ gives us more discount. Hence this is more profit-
45.(d) Total C.P. = 100 × 3 + 80 × 4 + 60 × 5 able for customer.
= 300 + 320 + 300 50.(c) Total money invested by him
= Rs 920 = 15×9 + 8×10
= 135 + 80 = 215
50
S.P. at a profit of 50% = 920 920 Total banana left = 9×12 – 20 + 8×12 – 30
100 = 108 – 20 + 96 – 30
= 920 + 460 154
= Rs 1380 = 154 dozen
12
1380 51.(b) No. of lemon purchased for 24
S.P. per kg = = Rs 115 = 24×18 = 432
12
46.(a) Let price of 100 cm of cloth be Rs 100. Then, 432
No. of lemon sold in 24 at 20% profit 360
100 100 = 12000 = S.P. 1 .2
432
No. of lemon sold in 24 at 10% loss 480
.9
120 80 = 8000 = C.P. Difference in two condition = 120
52.(a) Let price of article in Delhi be x
x 20% x+y
66
7
155
6
% 12
y z
30% 10
155 x y 2 7
30
x 6 25 5 z 4 2
y 155 20 35 7 7
6 x:y:z=4:3:2
ratio of x & y = 5 : 7 4
sum of C.P. (x + y) = 1800 first part
450 = 200
9
12 unit = 1800
1 unit = 150 59.(a) Let old M.P. = 100
difference between C.P. = 2 units C.P. = 100×.75 = 75
= 300 5 375
new S.P. = 75×1.25 75
P% D % 4 4
56.(a) percentage markup 100
100 D%
375 1 375 5
new marked price
P5 4 0.8 16
15 100
100 5
1875 3
P + 5 = 14.25 117
16 16
P = 9.25%
Shopkeeper’s overhead expenditure is 6500 and profit is New M.P.
6% required percent 100
old M.P.
Let C.P. = x
difference between net profit and actual profit = 9.25 – 6.00 3
= 3.25% 117 3
16 100 117 %
This profit difference is due to overhead expence of 6500. 100 16
Hence 3.25% of x = 6500
x = 200000
60.(a) C.P. P/2 S.P.
57.(a) Case-I
x 15% 1.15x
Let C.P. of article be x
Cas e-2
S.P. of the article = 1.2x
0.9x 20% 1.15x – 28
Case-II